Representatives Seal

Fiscal Note

S.B. 74

2026 General Session

Seat Belt Civil Action Amendments

by Musselman, Calvin R.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $23,100 $(16,400) $6,700


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
Dedicated Credits Revenue $0 $(375,000) $(375,000)
Commerce Service Account $0 $(30,100) $(30,100)
General Fund $0 $30,100 $30,100
Total Revenues $0 $(375,000) $(375,000)

Enactment of this legislation could reduce Dedicated Credits revenues to the Department of Government Operations by $375,000 ongoing beginning in FY 2027 from Risk Management ISF rate changes for reduced automobile claim liabilities. Enactment could also increase revenue to the General Fund by $30,100 due to decreased spending from the Commerce Service Account as shown below.


Expenditures FY2026 FY2027 FY2028
Transportation Fund $0 $(40,300) $(40,300)
Other Financing Sources $0 $(110,000) $(110,000)
Federal Funds $0 $(80,700) $(80,700)
Dedicated Credits Revenue $0 $(397,300) $(397,300)
Commerce Service Account $0 $(30,100) $(30,100)
General Fund $0 $43,500 $43,500
General Fund, One-time $16,400 $0 $0
Income Tax Fund $0 $(36,500) $(36,500)
Total Expenditures $16,400 $(651,400) $(651,400)

To the extent that civil litigation cases consider the misuse or failure to use a seatbelt, enactment of this legislation could increase civil litigation processing costs for the Courts by $98,600 ongoing from the General Fund beginning in FY 2027 and $16,400 one-time from the General Fund in FY 2026. This assumes that 20 percent of automobile tort cases consider seatbelt use and increase court processing costs by about $225 per case. Enactment of this legislation could decrease premium costs for Risk Management's ISF by $375,000 ongoing in FY 2027 from dedicated credits for reduced payouts due to failure to use or misuse of seat belts. Lower premium costs could reduce Risk Management ISF rates for multiple state agencies by $55,100 ongoing from the General Fund, $36,500 ongoing from the Income Tax Fund, $40,300 ongoing from the Transportation Fund, $30,100 ongoing from the Commerce Service Account, $22,300 ongoing from Dedicated Credits, $80,700 ongoing from Federal Funds, and $110,000 ongoing from other sources beginning in FY 2027.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(16,400) $276,400 $276,400
Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation could reduce the automobile insurance costs for political subdivisions based on reduced claims paid for failure to use or misuse of a seatbelt; aggregate fiscal impact is unknown.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.